https://www.taxtmi.com/caselaws?id=363591 The special leave petition was dismissed on the ground of delay, and no substantive issue was examined. The operative effect is that the challenge did not proceed on merits because the petition was not entertained after delay was found fatal. en-us Fri, 23 Mar 2018 00:00:00 +0530 Sat, 14 Jul 2018 07:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363591 The special leave petition was dismissed on the ground of delay, and no substantive issue was examined. The operative effect is that the challenge did not proceed on merits because the petition was not entertained after delay was found fatal. Case-Laws Income Tax Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363591